Not sure whether my heading on this is wrong. I just found out that the Balance Sheet on Cash basis shows “Disbursements Recoverable” at asset side, though invoiced and the payment received in full. Accrual based BS shows them correctly.

When the expense was incurred, I took it thru Bank account and booked it under “Disbursement Recoverable” and selected the customer. Later, the same was invoiced under accounts receivables to the same customer.